Procedure for the batter:
1. Pre-heat oven to 350F and grease 2″x9″ cake pans.
2. In a large bowl, combine by whisking together the flour, sugar, cocoa, baking powder, baking soda, salt and espresso powder.
3. Add the milk, vegetable oil, eggs and vanilla–mixing with an electric beater at medium speed. Reduce the speed and add boiling water to the cake batter. Then beat on high for 1 minute to incorporate air into the batter.
4. Distribute the cake batter evenly between the two cake tins.
5. Bake for 30-35 minutes. Do the cake test (pierce with a toothpick/knife to make sure the insides are no longer runny). When done, remove from the oven and cool for 10 minutes, transfer to a wire rack. The cake can now be frosted.

Procedure for the frosting:
1. In a large bowl, whisk cocoa to remove any lumps.
2. Creme together the butter and the cocoa until well combined.
3. Alternately add the sugar and milk to the cocoa mixture (1 cup sugar to a little amount of milk every time). After each addition of sugar and milk, turn mixer into high for 1 minute.
4. Add the vanilla and espresso powder.

Sometimes we use the marshmallow recipe for frosting but using vegetarian gelatin so it would not completely set